EMPLOYER INSTRUCTIONS for Department of Revenue:
• IfyoudonothaveaFederalEmployerIdentificationNumber(FEIN),contact
theInternalRevenueServicetoobtainaFEIN.
• If the Employee has claimed more than 10 exemptions OR hasclaimed
completeexemptionfromwithholdingandearnsmorethan$200.00aweek
orisbelievedtohaveclaimedmoreexemptionsthanheorsheisentitledto,
mailacopyofthiscertificateto:WisconsinDepartmentofRevenue,Audit
Bureau,POBox8906,MadisonWI53708orfax(608)267‑0834.
• Keepacopyofthiscerticatewithyourrecords.Ifyouhavequestionsaboutthe
DepartmentofRevenuerequirements,call(608)266‑8646or(608)266‑2776.
EMPLOYER INSTRUCTIONS for New Hire Reporting:
• This report contains the required information for reporting a New Hire to
Wisconsin.Ifyou are reporting new hireselectronically, you do notneedto
forwardacopy of this report to the Department ofWorkforceDevelopment.
Visithttp://dwd.wisconsin.gov/uinhtoreportnewhires.
• Ifyoudonotreportnewhireselectronically,mailtheoriginalformtotheDepart‑
mentofWorkforceDevelopment,NewHireReporting,POBox14431,Madison
WI53708‑0431orfaxtollfreeto1‑800‑277‑8075.
• IfyouhavequestionsaboutNewHirerequirements,calltollfree(888)300‑HIRE
(888‑300‑4473).Visitdwd.wisconsin.gov/uinhformoreinformation.
Employee’s Wisconsin Withholding Exemption Certicate/New Hire Reporting
WT-4
W‑204(R.1‑14) WisconsinDepartmentofRevenue
EMPLOYEE INSTRUCTIONS:
• WHO MUST FILE:
Every Employee is required to file a completed Form WT‑4 with each
ofhisorheremployersunlesstheEmployeeclaimsthesamenumber
ofwithholdingexemptionsforWisconsinwithholdingtaxpurposeasfor
federalwithholding tax purpose. FormWT‑4(orfederalForm W‑4ifa
FormWT‑4isnotfiled)willbeusedbyyouremployertodeterminethe
amountofWisconsinincometaxtobewithheldfromyourpaychecks.If
youhavemorethanoneemployer,youshouldclaimasmallernumberor
noexemptionsoneachFormWT‑4filedwithemployersotherthanyour
principalemployersothatthetotalamountwithheldwillbeclosertoyour
actualincometaxliability.
Youremployermayalsorequireyoutocompletethisformtoreportyour
hiringtotheDepartmentofWorkforceDevelopment.
YoumayfileanewFormWT‑4anytimeyouwishtochangetheamount
ofwithholdingfromyourpaychecks,providingthenumberofexemptions
youclaimdoesnotexceedthenumberyouareentitledtoclaim.
• UNDER WITHHOLDING:
Ifsufficienttaxisnotwithheldfromyourwages,youmayincuradditional
interestchargesunderthetaxlaws.Ingeneral,90%ofthenettaxshown
onyourincometaxreturnshouldbewithheld.
• OVER WITHHOLDING:
IfyouareusingFormWT‑4toclaimthemaximumnumberofexemptions
towhichyouareentitled andyour withholdingexceeds yourexpected
income tax liability, you may use Form WT‑4A to minimize the over
withholding.
• WHEN TO FILE IF YOUR EXEMPTIONS CHANGE:
Youmustfileanewcertificatewithin10daysifthenumberofexemptions
previouslyclaimedbyyouDECREASES.
Youmayfileanewcertificateatanytimeifthenumberofyourexemptions
INCREASES.
WT-4 Instructions–Provideyourinformationintheemployeesection.
• LINE 1:
(a)‑(c) Numberof exemptions–Donotclaimmorethanthecorrectnumber
of exemptions. If you expect to owe more income tax for the year than will
bewithheldifyouclaimeveryexemptiontowhichyouareentitled,youmay
increase your withholding by claiming a smaller number of exemptions on
lines1(a)‑(c)oryoumayenterintoanagreementwithyouremployertohave
additionalamountswithheld(seeinstructionforline2).
(c)Dependents–Thosepersonswhoqualifyasyourdependentsforfederal
income tax purposes may also be claimed as dependents for Wisconsin
purposes. The term “dependents” does not include you or your spouse.
Indicatethenumberofdependentsthatyouareclaiminginthespaceprovided.
• LINE 2:
Additionalwithholding–Ifyouhaveclaimed“zero”exemptionsonline1,but
stillexpectto have a balance due on your taxreturnforthe year,you may
wishtorequestyouremployertowithholdanadditionalamountoftaxforeach
payperiod. If your employeragrees to this additionalwithholding,enter the
additionalamountyouwantdeductedfromeachofyourpaychecksonline2.
• LINE 3:
Exemption fromwithholding–Youmay claimexemption fromwithholdingof
Wisconsinincometaxifyouhadnoliabilityforincometaxforlastyear,and
youexpecttoincurnoliabilityforincometaxforthisyear.Youmaynotclaim
exemptionifyourreturnshowstaxliabilitybeforetheallowanceofanycredit
for income tax withheld. If you are exempt, youremployer will not withhold
Wisconsinincometaxfromyourwages.
Youmustrevokethisexemption(1)within10daysfromthetimeyouexpect
toincurincometaxliabilityfortheyearor(2)onorbeforeDecember1ifyou
expecttoincurWisconsinincometaxliabilitiesforthenextyear.Ifyouwantto
stoporarerequiredtorevokethisexemption,youmustfileanewFormWT‑4
with your employer showing thenumber of withholding exemptions youare
entitledtoclaim.Thiscertificateforexemptionfromwithholdingwillexpireon
April30ofnextyearunlessanewFormWT‑4isfiledbeforethatdate.
Signature DateSigned ,
FIGURE YOUR TOTAL WITHHOLDING EXEMPTIONS BELOW
CompleteLines1through3onlyifyourWisconsinexemptionsaredifferentthanyourfederalallowances.
1. (a) Exemptionforyourself–enter1.......................................................
(b) Exemptionforyourspouse–enter1 ...................................................
(c) Exemption(s)fordependent(s)–youareentitledtoclaimanexemptionforeachdependent ........
(d) Total–addlines(a)through(c) .......................................................
2. Additionalamountperpayperiodyouwantdeducted(ifyouremployeragrees)......................
3. Iclaimcompleteexemptionfromwithholding(seeinstructions).Enter“Exempt”.....................
ICERTIFYthatthenumberofwithholdingexemptionsclaimedonthiscerticatedoesnotexceedthenumbertowhichIamentitled.Ifclaimingcompleteexemptionfrom
withholding,IcertifythatIincurrednoliabilityforWisconsinincometaxforlastyearandthatIanticipatethatIwillincurnoliabilityforWisconsinincometaxforthisyear.
Employer’s Section
Employer’spayrolladdress(number and street) City State Zipcode
Completedby Title Phonenumber Email
Employer’sname FederalEmployerIDNumber
( )
Employee’s Section (Printclearly)
City State Zipcode Dateofhire
Employee’slegalname(last, rst, middle initial) Socialsecuritynumber
Employee’saddress(number and street) Dateofbirth
Single
Married
Married,butwithholdathigherSingle
rate.
Note
:Ifmarried,butlegallyseparated,
checktheSinglebox.
Tab to navigate within form. Use mouse to check
applicable boxes, press spacebar or press Enter.